41General Commissioners' divisions
The boundaries of any division specified by an order made or having effect as if made under section 2(6) of the [1970 c. 9.] Taxes Management Act 1970 and in operation immediately before—
(a)1st April 1974, if the division is in England or Wales; and
(b)16th May 1975, if the division is in Scotland;
shall remain the same on and after that day as if there were then no change of local government areas (but without prejudice to the making of new orders under that section).